INTM600500 - Transfer of assets abroad: General conditions: Residence status

Until 5 April 2013 an individual had to be ordinarily resident in the UK for the tax year if they were to be chargeable in respect of the income or benefits charge for that year.

With effect from 6 April 2013 the concept of ordinary residence was removed from tax legislation, and instead an individual need only be resident in the UK for a tax year if they are to be chargeable in respect of the income or benefits charge for the years 2013-2014 onwards.

For details relating to ordinary residence and the transitional rules which impact on the years 2013-2014 to 2015-2016 for individuals resident but not ordinarily resident in the UK for the year 2012-2013 please see INTM604540.

It is the status of the individual for the tax year in which a potential charge arises that is material, not that individual’s status at any other time.

Guidance on whether an individual was ordinarily resident in the UK can be found in RDRM10120 and RDRM10235 and in the leaflet HMRC6: Residence, domicile and the remittance basis [gov.uk].